61.assessed level of material misstatement risk 重大错报风险的评估水平 9([6d.`~
62.simall business 小规模企业 iuAq.$oi{
63.accounting system 会计系统 ; B$*)X9
64.test of control 控制测试 Ft-6m%
65.walk-through test 穿行测试 u-><}OVf~
66.communication 沟通 oXGZK5w<l
67.flow chart 流程图 >FFVY{F
68.reperformance of internal control 重新执行 dgc&[
69.audit evidence 审计证据 ]VjLKFb~U
70.substantive procedures 实质性程序 c> ~:dcy
71.assertions 认定 gGfq6{9g
72.esistence 存在 ,"G\f1
73.occurrence 发生 36A;!1
74.completeness 完整性 Lb~\Yn'z
75.rights and obligations 权利和义务 |uUuF m
76.valuation and allocation 计价和分摊 nNR:cGfG
77.cutoff 截止 K
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78.accuracy 准确性 DY3:#X`4
79.classification 分类 =5s$qb?#
80.inspection 检查 F`&>NQb
81.supervision of counting 监盘 Y5%;p33uFG
82.observation 观察 \Jpw1,6
83.confirmation 函证 z8iENECwj
84.computation 计算 Rx S884
85.analytical procedures 分析程序 s[V`e2O
86.vouch 核对 UR:n5V4
87.trace 追查 ?5~!i9pY
88.audit sampling 审计抽样 v5 Y)al@
89.error 误差 r)B3es&&
90.expected error 预期误差 /'&v4C^y>
91.population 总体 [.3sE
92.sampling risk 抽样风险 (02g#A`
93.non- sampling risk 非抽样风险 SIv[9G6
94.sampling unit 抽样单位 4ftj>O
95.statistical sampling 统计抽样 9dYOH)f
96.tolerable error 可容忍误差 t2.juoI(
97.the risk of under reliance 信赖不足风险 RV92qn
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98.the risk of over reliance 信赖过度风险 b]#~39Iph
99.the risk of incorrect rejection 误拒风险 A- 0m8<
100. the risk of incorrect acceptance 误受风险 o*_g$
101.working trial balance 试算平衡表 cx:jUsb6
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 0O;
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104.cash disbursement 现金支出 J/7u7_
105.bank statement 银行对账单 #pa\2d|
106.bank reconciliation 银行存款余额调节表 U_Y;fSl>
107.balance sheet date 资产负债表日 rCrr
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108.net realizable value 可变现净值 H A\A$>
109.storeroom 仓库 8A_TIyh?
110.sale invoice 销售发票 V8v,jS$l4
111.price list 价目表 UJwq n"Q^
112.positive confirmation request 积极式询证函 (WMLNv
113.negative confirmation request 消极式询证函 =n)#!i
114.purchase requisition 请购单 /MxCvEE
115.receiving report 验收报告 opnkmM&[
116.gross margin 毛利 ^Kum%<[i
117.manufacturing overhead 制造费用 my=~"bw4
118.material requisition 领料单 Y-7.Vjt^
119.inventory-taking 存货盘点 dw99FA6
120.bond certificate 债券 c}\
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121.stock certificate 股票 F]SIT\kBm
122.audit report 审计报告 ]E..43
123.entity 被审计单位 d-i&k(M
124.addressee of the audit report 审计报告的收件人 0k7"H]J
125.unqualified opinion 无保留意见 4sQ~&@[Q+
126.qualified opinion 保留意见 i*b4uHna
127.disclaimer of opinion 无法表示意见 JrxP,[q
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128.adverse opinion 否定意见